ACCA论坛 » 【ACCA 答疑解惑】 » 24 每天一练　PAPER 1.1

super 发表于 2006-8-1 18:43

24 每天一练　PAPER 1.1

<p>24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s<br/>cash book revealed the following differences:<br/>1 Bank charges of $200 have not been entered in the cash book.<br/>2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.<br/>3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.<br/>4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as<br/>a receipt.<br/>Based on this information, what was the cash book balance BEFORE any adjustments?<br/>A $43,100 overdrawn<br/>B $16,900 overdrawn<br/>C $60,300 overdrawn<br/>D $34,100 overdrawn<br/>9 [P.T.O.</p><p>&nbsp;</p><p>ａ</p>

winner0219 发表于 2006-8-30 23:18

<p>1.financial expense&nbsp; 200</p><p>&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;bank&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200</p>

yechen_518 发表于 2006-9-13 21:56

Hard

ren5343 发表于 2006-11-17 04:17

what

pigsha09 发表于 2006-12-3 11:42

333333

hitmix2000 发表于 2007-3-8 19:48

<p>a.</p>

hitmix2000 发表于 2007-3-8 19:52

<p>奇怪。。我的答案怎么和上面都不一样？？</p><p>38600- outstanding lodgements 14700 + Unpresented 27800= 41700</p><p>其他几项又不需要调整银行statement.哪里出问题了呢？</p>

zhou150020 发表于 2007-3-14 10:45

unbelieveable

swingshu 发表于 2007-8-21 08:06

a

swingshu 发表于 2007-8-21 08:08

-38600+200+14700-27800+4200*2＝-43100

xm1126 发表于 2007-8-21 11:19

<p>不太清楚</p>

cindycindy 发表于 2009-6-26 07:13

[em50]

syzxwx 发表于 2009-6-29 16:35

<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New="New"  Roman'; mso-hansi-font-family: 'Times New="New"  Roman'; mso-bidi-font-family: 'Times New="New"  Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">谢谢</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; FONT-FAMILY: 'Times New="New"  Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">!</span><span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New="New"  Roman'; mso-hansi-font-family: 'Times New="New"  Roman'; mso-bidi-font-family: 'Times New="New"  Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">辛苦了</span>

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